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THE EFFECT OF RISK PERCEPTION, RETURN EXPECTATIONS, FINANCIAL SELF-EFFICACY, AND FINANCIAL INCLUSION ON STUDENTS’ INTEREST IN STOCK INVESTMENT(A study on active undergraduate accounting students of the 2021 cohort at universities across Bali) Ni Kadek Brenda Cindy Manika; Ni Putu Sri Harta Mimba
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

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Abstract

Students’ interest in stock investment has become an important concern in order to increase the participation of the younger generation in the capital market. This study aims to analyze the effect of risk perception, return expectations, financial self-efficacy, and financial inclusion on students’ interest in stock investment. This study uses the Theory of Planned Behavior (TPB) approach. The population in this study consists of active undergraduate (S1/D4) Accounting students of the 2021 cohort from four universities in Bali, namely Mahasaraswati University, Udayana University, Bali State Polytechnic, and the Indonesian Hindu University, with a total of 641 students. The sample was obtained using the purposive sampling method, consisting of 246 respondents. The data analysis technique used is multiple linear regression with the assistance of SPSS software. The results of the study show that: (1) risk perception has a positive and significant effect on students’ interest in stock investment; (2) return expectations also have a positive and significant effect; (3) financial self-efficacy has a negative effect on investment interest; and (4) financial inclusion has a positive effect on students’ interest in stock investment.
Comparative Analysis of Optimal Portfolio Formation Using the Single Index Model and Black-Litterman Model on a Fixed Sample of IDX30 Constituents Widya Sari, Ida Ayu Artha; Harta Mimba, Ni Putu Sri
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3807

Abstract

This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. The Single Index Model produced a more diversified 9-stock portfolio and the stronger Sharpe ratio, while the Black-Litterman model produced a more concentrated 3-stock portfolio with higher expected return, higher Treynor ratio, and higher Jensen’s alpha. The results indicate that no single model dominates on all criteria. The Single Index Model is more favorable from the perspective of total-risk-adjusted efficiency, whereas the Black-Litterman model is more favorable from the perspective of return orientation and systematic-risk-adjusted performance. Future research should strengthen the economic justification of investor views and expand the benchmark comparison to broader Indonesian stock universes..
THE EFFECT OF TATO, COMPANY SIZE, AND LIQUIDITY ON PROFITABILITY OF AUTOMOTIVE COMPANIES LISTED ON IDX IN 2019-2024 PERIOD Adriel Baringin Lombardi Montana Siahaan; Ni Putu Sri Harta Mimba
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984589

Abstract

The Indonesian automotive industry during 2019–2024 experienced significant dynamics due to COVID-19 and the government’s push for transformation toward electric vehicles. In this context, Profitability serves as a key indicator reflecting operational efficiency and corporate competitiveness. This study aims to analyze the effect of TATO measured using Total Asset Turnover ratio, firm size using natural logarithm of total assets, and liquidity using Current Ratio on probability measured by ROA. This research employs a quantitative associative causal approach with multiple linear regression analysis. The group studied includes 15 automotive companies chosen through purposive sampling, with a total of 64 data after elimination by outliers. The results shows that TATO provide a positive and significant impact on profitability, but firm size and liquidity do not provide significant impact. This study provides theoretical and practical implications for strategic decision-making by companies and for investor considerations in the automotive sector.
The Effect of Role Stress on Auditor Burnout (Empirical Study on the Denpasar City Inspectorate) I Gst Ayu Agung Pramesti Pramana Putri; Ni Putu Sri Harta Mimba; Luh Gede Krisna Dewi
Journal of Sustainable Development Science Vol. 8 No. 1 (2026)
Publisher : Universitas Dwijendra Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46650/jsds.8.1.1832.44-52

Abstract

The Denpasar City Inspectorate faces an imbalance in human resources with a ratio of 31 employees out of an ideal need of 104 people, potentially causing role stress that contributes to auditor burnout. This study analyzes the influence of role stress which includes role conflicts, role ambiguity, and role overload on burnout auditors at the Denpasar City Inspectorate. The research methodology uses an explanatory quantitative approach with a census method involving 31 internal auditor respondents. The questionnaire instrument used a Likert scale that was analyzed through multiple regression after meeting tests of validity, reliability, and classical assumptions. The results of the regression analysis showed an adjusted R² of 0.838, indicating that 83.8% of the burnout auditor variance was explained by role stress. Role conflicts demonstrated the dominant influence with a coefficient of 1.895 and significance of 0.000, followed by role ambiguity with a coefficient of 0.576 and significance of 0.009, and overload of roles with a coefficient of 0.517 and significance of 0.009. The conclusion of the study confirms that the three dimensions of role stress have a positive and significant effect on auditor burnout, with role conflict as the strongest predictor in this research model, thus confirming the urgency of implementing optimal human resource management to minimize the level of burnout and increase the effectiveness of the implementation of internal audits of local governments.
The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Ni Ketut Rasmini; Putu Sri Harta Mimba
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2046

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Adriel Baringin Lombardi Montana Siahaan Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst Ayu Agung Pramesti Pramana Putri I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika I.G.A.M. Asri Dwija Putri Ida Ayu Artha Widya Sari Ida Ayu Ary Putri Adnyani Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Gede Krisna Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Brenda Cindy Manika Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Nur ‘Azah Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Widya Sari, Ida Ayu Artha Wildany Ilham Fatoniaji Yenni Fransisca Limawan Zuliyanti, Dera